https://www.taxtmi.com/caselaws?id=185481 A statutory appeal under section 33 of the Income-tax Act, 1922 remained maintainable even though no subsisting demand survived after remand by the Appellate Assistant Commissioner. The Tribunal was therefore required to decide the assessee's substantive challenge to the validity of proceedings under section 34, because that legal objection had not been determined below and could be resolved on the existing record. It could not dismiss the appeal as infructuous on the mistaken view that the absence of demand extinguished the appellate right. The reference was answered in favour of the assessee, with costs. en-us Tue, 01 Nov 1960 00:00:00 +0530 Sat, 13 Aug 2016 13:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185481 A statutory appeal under section 33 of the Income-tax Act, 1922 remained maintainable even though no subsisting demand survived after remand by the Appellate Assistant Commissioner. The Tribunal was therefore required to decide the assessee's substantive challenge to the validity of proceedings under section 34, because that legal objection had not been determined below and could be resolved on the existing record. It could not dismiss the appeal as infructuous on the mistaken view that the absence of demand extinguished the appellate right. The reference was answered in favour of the assessee, with costs. Case-Laws Income Tax Tue, 01 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185481